Testing the "inverted-U" phenomenon in moral development on recently promoted senior managers and partners;Vérification du phénomène du « U inversé » dans le développement moral des superviseurs et des associés récemment promus

Contemporary Accounting Research

Volumn 21, Issue 2, 2004, Pages 353-367

  Bernardi, Richard A ^a   Arnold Sr , Donald F ^b  

^a ROGER WILLIAMS UNIVERSITY   (United States)

^b UNION UNIVERSITY   (United States)

Author keywords

"Inverted U" phenomenon; Moral development

Indexed keywords

EID: 3042623797     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/L5PE-4JXY-8GTB-CEQN     Document Type: Article

References (21)

1. Avolio, B., and T. Gibbons. 1988. Developing transformational leaders: A life span approach. In Charismatic Leadership: The Elusive Factor in Organizational Effectiveness, eds. J. Conger and R. Kanungo, 276-308. San Francisco: Jossey-Bass.
2. Benke, R., and J. Rhode. 1984. Intent to turnover among higher level employees in large CPA firms. Advances in Accounting 1:157-74.
3. Bernardi, R. A. 1994. Fraud detection: The effect of client integrity and competence and auditor cognitive style. Auditing: A Journal of Practice & Theory 13 (Supplement): 68-84.
4. Bernardi, R. A., and D. F. Arnold Sr. 1997. An examination of moral development within public accounting by gender, staff level, and firms. Contemporary Accounting Research 14 (4): 653-68.
5. Blank, M. 1984. Socialization in public accounting firms. PhD dissertation, Pennsylvania State University.
6. Colarelli, S. M., R. A. Dean, and C. Konstans. 1987. Comparative effects of personal and situational influences on job outcomes of new professionals. Applied Psychology 72 (4): 558-66.
7. Fisher, D. G., K. Merron, and W. Torbert. 1987. Human development and managerial effectiveness. Group and Organizational Studies 12 (3): 257-73.
8. Jeffrey, C., and N. Weatherholt. 1996. Ethical development, professional commitment, and rule observance attitudes: A study of CPAs and corporate accountants, business students, and liberal arts students. Behavioral Research in Accounting 8: 8-31.
9. Kohlberg, L. 1969. Stages and sequences: The cognitive developmental approach to socialization. In Handbook of Socialization Theory and Research, ed. D. Goslin, 347-480. Chicago: Rand McNally.
10. Kohlberg, L. 1976. Moral stages and moralization. In Moral Development and Behavior: Theory, Research and Social Issues, ed. T. Lickona, 31-53. New York: Holt, Rinehart, and Winston.
11. Lampe, J. C., and D. W. Finn. 1992. Reply. Auditing: A Journal of Practice & Theory 11 (Supplement): 68-73.
12. Ponemon, L. A. 1988. A cognitive-developmental approach to the analysis of certified public accountants' ethical judgments. PhD dissertation, Union College, Schenectady, NY.
13. Ponemon, L. A. 1992. The ethical reasoning and selection - Socialization in accounting. Accounting, Organizations and Society 17 (3/4): 239-58.
14. Ponemon, L. A., and D. R. L. Gabhart. 1993. Ethical reasoning in accounting and auditing, Research Monograph no. 21. Vancouver: CGA-Canada Research Foundation.
15. Rest, J. R. 1979a. Defining issues test. Minneapolis: Center for the Study of Ethical Development, University of Minnesota Press.
16. Rest, J. R. 1979b. Development in judging moral issues. Minneapolis, MN: University of Minnesota Press.
17. Rest, J. R. 1986. DIT manual. Minneapolis: Center for the Study of Ethical Development, University of Minnesota Press.
18. Rest, J. R., R. Barnett, M. Bebeau, D. Deemer, I. Getz, Y. L. Moon, J. Spickelmier, S. J. Thoma, and J. Volker. 1986. Moral development: Advances in research and theory. New York: Praeger.
19. Shaub, M. 1994. An analysis of the association of traditional demographic variables with moral reasoning of auditing students and auditors, Journal of Accounting Education 12(1): 1-26.
20. Sheridan, J. E. 1992. Organizational culture and employee retention. Academy of Management Journal 35 (5): 1036-58.
21. Sweeney, J. 1995. The moral expertise of auditors: An exploratory analysis. Research on Accounting Ethics 1: 213-34.